ACT
See section 65. A lease providing for the payment of outgoings by the tenant must include a provision requiring the landlord to:
- give the tenant a written estimate of the outgoings at least 1 month before the start of each accounting period; and
- make a written expenditure statement available for examination by the tenant within 1 month after the end of the accounting period that the statement relates to.
Both the estimate and the statement must itemise the outgoings using the same item descriptions used in the DS. The statement must also contain details of expenditure by the landlord for outgoings to which the tenant contributes.
NSW
See section 27. The landlord must provide in writing:
- estimates of outgoings before the lease is entered into in the form of the landlord's DS; and
- an outgoings statement at least 1 month before the commencement of the accounting period concerned.
If the shop is in an RSC, the estimate must include a statement of management fees (broken down into the fees to be paid by the tenant towards the administration costs of running the centre and other fees paid to the management company), cleaning costs (broken down in into the costs of consumables and other costs), and any other particulars.
NT
See section 39. Where outgoings are recoverable under the lease, section 39 provisions are deemed to be included in the lease.
A landlord must give the tenant a written estimate of the outgoings for which the tenant is liable under the lease to make a payment to the landlord. The estimate of outgoings is to be given to the tenant:
- in respect of each accounting period of the landlord during the term of the lease; and
- before the lease is entered into and, during the term of the lease, at least one month before the commencement of the accounting period concerned.
A landlord must make a written expenditure statement available for examination by the tenant, detailing all expenditure by the landlord on account of outgoings in respect of which the tenant is liable under the lease to make a payment to the landlord. The expenditure statement is to be made available at least twice in each of the landlord's accounting periods.
QLD
See sections 38A-38C. If the tenant is required to pay all or part of the landlord's apportionable outgoings, the landlord must give to the tenant:
- an annual estimate 1 month before the start of the period to which the estimate relates or when the tenant enters into the lease; and
- an audited annual statement 3 months after the end of the period to which the outgoings relate.
Estimates and audited annual statements must include a breakdown of the estimated fees to be paid by the tenant towards the administration costs of running the centre and any other fees to be paid to a centre management entity.
Estimates and audited annual statements must be itemised so that the amount shown is not more than 5% of the total outgoings (except where it relates to a charge, levy, rate or tax payable under an Act or it cannot be itemised further).
If the landlord does not provide an outgoings estimate or an audited annual statement, the tenant may withhold payments on account of outgoings until the estimate or audited annual statement is provided.
SA
See sections 31-32. The landlord must give to the tenant before the lease is entered into and at least 1 month prior to each accounting period, a written statement setting out estimates as to the tenant's liability and an auditor's report within 3 months of each accounting period.
TAS
See sections 18(6) and 19. The Code does not require regular financial statements to be given by the landlord regarding outgoings as a prerequisite to the tenant's liability. The tenant may request in writing a detailed estimate of outgoings at least 1 month prior to the commencement of an accounting year and may also request a statement showing the actual expenditure on outgoings.
The tenant may request that the landlord provide an audited report of outgoings for any accounting year. However if the landlord's statement is found by the auditor to be at least 95% accurate, then the tenant is liable for the cost of the audit.
VIC
See sections 46-47. The landlord must furnish to the tenant:
- an annual estimate 1 month before the beginning of each accounting period and when the tenant enters into the lease. The tenant is not liable to contribute to outgoings until the tenant is given that estimate; and
- a statement of actual expenditure to be given once during each accounting period and 3 months after the end of each accounting period.
If a landlord fails to give notice of estimated outgoings, the tenant's liability for outgoings incurred prior to the estimate being provided is not revived or enlivened once that estimate is given.
WA
See section 12. Where under a retail shop lease a tenant is required to pay operating expenses, the lease is deemed to provide that the tenant is not required to pay and the landlord cannot recover from the tenant any operating expenses in respect of a year or any part of the year until at least 1 month after the landlord has given to the tenant annual estimates of expenditure under each item of operating expenses payable by the tenant in respect of the year.
Definitions and currency